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IP Box (Innovation Box)
Poland · Special Tax Regime · 2026
Last reviewed:
Flat Rate
5%
How it works
5% flat income tax on income from qualifying intellectual property, including software development.
Who qualifies?
Individuals and companies generating income from qualifying IP rights (patents, software)
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Poland top rate | 32% |
| IP Box (Innovation Box) rate | 5% |
| Potential saving vs. standard (at $100k) | Up to 21% lower |
Calculate your take-home under IP Box (Innovation Box)
Enter your salary and select Poland + the ip-box regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.